AHE Refrigeration & Electrical Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08782569 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

AHE REFRIGERATION & ELECTRICAL LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs B F Rees-Jenkins

REGISTERED OFFICE:

Unit 101

Glan yr Afon Industrial Estate

Llanbadarn Fawr

Aberystwyth

SY23 3LQ

REGISTERED NUMBER:

08782569 (England and Wales)

FIXED ASSETS

Tangible assets

4

203,277

151,076

CURRENT ASSETS

Stocks

42,000

37,000

Debtors

5

307,837

269,454

Cash at bank and in hand

91,844

20,279

441,681

326,733

CREDITORS

Amounts falling due within one year

467,400

309,774

NET CURRENT (LIABILITIES)/ASSETS

(25,719

)

16,959

TOTAL ASSETS LESS CURRENT
LIABILITIES

177,558

168,035

CREDITORS

Amounts falling due after more than one
year

(98,739

)

(100,259

)

PROVISIONS FOR LIABILITIES

(19,000

)

(19,000

)

NET ASSETS

59,819

48,776

CAPITAL AND RESERVES

Called up share capital

107

Retained earnings

59,712

48,669

SHAREHOLDERS' FUNDS

59,819

48,776

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31st March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23rd December 2025 and were signed by:

Mrs B F Rees-Jenkins - Director

1.	STATUTORY INFORMATION

AHE Refrigeration & Electrical Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern basis of accounting

The accounts have been prepared on the assumption that the company is able to carry on business as a going concern, which the director considers appropriate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st April 2024

364,963

Additions

122,177

Disposals

(8,750

)

At 31st March 2025

478,390

DEPRECIATION

At 1st April 2024

213,887

Charge for year

61,773

Eliminated on disposal

(547

)

At 31st March 2025

275,113

NET BOOK VALUE

At 31st March 2025

203,277

At 31st March 2024

151,076

5.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2025

2024

£

Other debtors

12,624

6.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2025 and 31st March 2024:

2025

2024

£

Mrs B F Rees-Jenkins

Balance outstanding at start of year

-

14,535

Amounts repaid

-

(14,535

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

Interest is charged at 2.25%